Features of VAT application under the customs warehouse regime

Цуркан, Елена; Грабаровски, Людмила

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dc.contributor.author	Цуркан, Елена
dc.contributor.author	Грабаровски, Людмила
dc.date.accessioned	2022-09-07T09:50:59Z
dc.date.available	2022-09-07T09:50:59Z
dc.date.issued	2022-03
dc.identifier.isbn	978-9975-155-87-8 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2261
dc.description	ЦУРКАН, Елена, ГРАБАРОВСКИ, Людмила. Features of VAT application under the customs warehouse regime = Oсобенности применения НДС в рамках режима таможенного склада. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 408-416. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the tax consequences of its application. The customs warehouse procedure allows to the participants in the foreign economic activity not only to store goods, but also to perform operations in relation to them, including preparation for sale. As a result of the study, were highlighted the benefits and risks of using the customs warehouse in practice. CZU 657.446:339.54(478); JEL: M41, H21, H25; DOI 10.5281/zenodo.6758895	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	Value-Added Tax (VAT)	en_US
dc.subject	accounting	en_US
dc.subject	customs procedures	en_US
dc.subject	customs warehousing	en_US
dc.subject	customs fees	en_US
dc.title	Features of VAT application under the customs warehouse regime	en_US
dc.title.alternative	Oсобенности применения НДС в рамках режима таможенного склада	en_US
dc.type	Article	en_US